Choose the form for the actual event: notice, reply, payment, adjudication, legacy-law demand, recovery, instalments, provisional attachment or liquidation. DRC is the family, not a separate unnumbered statutory form.
Notice, pre-notice communication and return mismatches
Actor: The proper officer serves the detailed show-cause notice with its electronic summary. Trigger: A detailed notice proposes a quantified non-fraud blocked-credit demand for FY 2023–24.
Independent Branch C: CGST 9000 and SGST 9000 on a January 2024 staff-catering invoice were actually availed and fully utilised 20 February 2024. No outward-catering or statutory employer-obligation exception applies. No fraud, unpaid self-assessed output tax or collected tax is involved. No payment is made within thirty days after the 10 August 2026 section 73 notice.
Official DRC-01 source PDF · Completed DRC-01 fictional sample PDF
Actor: The proper officer may intimate; the taxpayer responds in Part B; the officer may accept in Part C. Trigger: A pre-notice ascertainment is communicated and the applicant reconciles payment and a specifically disputed balance.
The January 2024 catering invoice includes CGST 9000 and SGST 9000 for ordinary staff refreshments. Aster is not making outward catering supplies, has no applicable statutory employer obligation and does not meet the relevant section 17(5)(b) exception. In Branch A, only 5000 per head was actually availed and fully utilised on 20 February 2024;4000 per head was never availed. No self-assessed unpaid output tax or amount collected as tax is involved. No fraud, wilful misstatement or suppression is alleged. Part A dated 5 August 2026 initially treats all 9000 per head as availed. The taxpayer’s20 August Part B pays the actual 5000 per head plus 2249 interest each and substantiates the unavailed 4000 per head. On 24 August, Part C accepts both payment and the ledger evidence, leaving no unpaid ascertained amount in this selected branch.
Official DRC-01A source PDF · Completed DRC-01A fictional sample PDF
Actor: The system generates Part A; the taxpayer files Part B. Trigger: The system identifies an outward-liability amount exceeding the tax paid in GSTR-3B.
July 2026 branch: GSTR-1 initially reports CGST 18000 and SGST 18000. A GSTR-1A amendment before GSTR-3B adds 3000 per head, making 21000 each. The 20 August GSTR-3B mistakenly pays only 18000 per head. Part A dated 5 September identifies 6000 combined difference. With no credit available for this shortfall, Aster pays cash 3000 tax plus 31 interest per Act on 10 September and files Part B that day.
Official DRC-01B source PDF · Completed DRC-01B fictional sample PDF
Actor: The system generates Part A; the taxpayer files Part B with payment or substantiating reasons. Trigger: Credit availed in GSTR-3B exceeds the current-period GSTR-2B amount and the difference needs reconciliation.
June 2026 branch: current GSTR-2B reflects CGST 50000 and SGST 50000. June GSTR-3B takes 55000 each, including 5000/head on invoice EDU-IN-260305 dated 5 March 2026. The supplier furnished that invoice in March GSTR-2B, but the goods were not received until 12 June and credit was never availed earlier. All other section 16 conditions and the 30 November 2026 time limit are met on the assumed records. A28 September Part A flags 10000 combined difference; Part B filed 1 October explains it without paying or reversing valid credit.
Official DRC-01C source PDF · Completed DRC-01C fictional sample PDF
Actor: The proper officer serves the detailed statement and its electronic summary. Trigger: The same blocked-credit grounds in an earlier notice also apply to a different period.
Independent February branch: another staff-catering invoice includes CGST 6000 and SGST 6000, actually availed and fully utilised 20 March 2024. The 10 August 2026 January notice concerns the same statutory ground. A separate statement dated 15 August 2026 covers only 1–29 February 2024; no tax is counted twice.
Official DRC-02 source PDF · Completed DRC-02 fictional sample PDF
Payment, acceptance, reply and adjudicated demand
Actor: The taxpayer intimates an actual permitted-ledger payment through its authorised signatory. Trigger: A voluntary/pre-notice payment has been made and must be identified and reconciled.
The January 2024 catering invoice includes CGST 9000 and SGST 9000 for ordinary staff refreshments. Aster is not making outward catering supplies, has no applicable statutory employer obligation and does not meet the relevant section 17(5)(b) exception. In Branch A, only 5000 per head was actually availed and fully utilised on 20 February 2024;4000 per head was never availed. No self-assessed unpaid output tax or amount collected as tax is involved. No fraud, wilful misstatement or suppression is alleged. On 20 August 2026 Aster makes a cash payment 5000 tax and 2249 interest per head,14498 combined, in response to Part A. Its Part B separately explains the unavailed remainder. No erroneous refund or shipping-bill category is selected.
Official DRC-03 source PDF · Completed DRC-03 fictional sample PDF
Actor: The taxpayer applies electronically through its authorised signatory. Trigger: A payment intended for an existing demand was intimated through DRC-03 instead of posted against that demand.
Independent partial-payment branch of the 5 October 2026 DRC-07 order: original order-date demand 46504 consists of CGST/SGST tax 9000, interest 4252 and penalty 10000 each. On 15 October the taxpayer pays tax 5000 per Act through DRC-03 under Others, intended for that demand, but it remains unallocated. On 20 October it applies to link that 10000. There is no DRC-05 conclusion and no use of this payment for another liability.
The DRC-03A source and completed sample downloads are above.
Actor: The acknowledgement is made available electronically through the common portal. Trigger: A DRC-03 payment intimation has been furnished and its acknowledgement must identify the exact amount and reason.
Branch A: the 20 August 2026 DRC-03 reports cash tax 5000 and interest 2249 under each of CGST/SGST, total 14498. The model acknowledgement dated 21 August records that payment and reason. It does not by itself accept the separate dispute over invoice tax never availed; Part C on 24 August addresses that submission.
Official DRC-04 source PDF · Completed DRC-04 fictional sample PDF
Actor: The proper officer intimates conclusion when the selected statutory settlement conditions are met. Trigger: The person pays the full notice tax and applicable interest within the selected provision’s settlement period.
Independent Branch B: all 9000 CGST and 9000 SGST on the January 2024 staff-catering invoice were wrongly availed and fully utilised on 20 February 2024. No applicable section 17(5)(b) exception, fraud, unpaid self-assessed output tax or amount collected as tax is assumed. A section 73(1) notice issues 1 September 2026. Aster pays the full 18000 tax plus 8370 interest on 20 September,19 days after issue. The rule 88B interest period is 943 days;9000 ×18% ×943/365 =4185.37, rounded 4185 per Act. This is separate from Branch A’s5000/head availment and pre-notice payment.
Official DRC-05 source PDF · Completed DRC-05 fictional sample PDF
Actor: The notice recipient furnishes the reply through its authorised signatory. Trigger: A detailed show-cause notice has been received and the recipient responds with specific facts, payment evidence and hearing selection.
Independent Branch B: January 2024 staff-catering credit 9000 per Act was wrongly availed and fully utilised 20 February 2024. No statutory exception, fraud, self-assessed unpaid output tax or tax collected and unpaid is involved. Reply dated 21 September 2026 proves payment 26370 on 20 September, nineteen days after the section 73 notice was issued, before its 25 September reply date.
Official DRC-06 source PDF · Completed DRC-06 fictional sample PDF
Actor: The proper officer uploads the summary of the separately issued reasoned order. Trigger: A notice has been adjudicated after reply and hearing and the order creates a quantified demand.
Independent Branch C: CGST 9000 and SGST 9000 on a January 2024 staff-catering invoice were actually availed and fully utilised 20 February 2024. No outward-catering or statutory employer-obligation exception applies. No fraud, unpaid self-assessed output tax or collected tax is involved. No payment is made within thirty days after the 10 August 2026 section 73 notice. The taxpayer replies 10 September and is heard 25 September. The 5 October 2026 reasoned order disallows the actual 9000/head credit. It records why no exception applies. Interest through 5 October is 4252/head and penalty 10000/head; total 46504. This branch has no timely settlement/payment.
Official DRC-07 source PDF · Completed DRC-07 fictional sample PDF
Actor: The authority which issued the order rectifies the apparent error and uploads the summary. Trigger: An obvious transcription error in an order is corrected; the form also has a distinct withdrawal alternative.
Independent Branch D: the 5 October 2026 reasoned order’s CGST tax cell was typed 19000 although its invoice, findings and arithmetic identify 9000. SGST tax 9000, interest 4252/head and penalty 10000/head are unchanged. The taxpayer points out the slip 8 October; the authority corrects it 12 October. This is a clerical correction, not a rehearing of disputed merits.
Official DRC-08 source PDF · Completed DRC-08 fictional sample PDF
Recovery methods, auction and certificates
Actor: The proper officer requires a government/public-body specified officer to deduct money owing to the defaulter. Trigger: An identified specified officer controls money payable to a person with recoverable dues.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. A fictional government procurement office owes Aster60000. Its accounts officer is directed 2 September to deduct 40000 only; the remaining 20000 is not this GST recovery.
Official DRC-09 source PDF · Completed DRC-09 fictional sample PDF
Actor: The proper officer publishes the auction notice. Trigger: Goods under officer control are sold only as needed for the recoverable amount and permitted recovery expenses.
Alternative rule 144 goods-sale branch: a final penalty 40000 remains after tax/interest discharge. The 1 June 2026 order was served then, its three-month payment period expired, and no stay/prior recovery exists. The officer controls Aster’s non-perishable machine EDU-M01. Its selected auction, bid and cost facts are completed below; no section 129 branch is used.
Official DRC-10 source PDF · Completed DRC-10 fictional sample PDF
Actor: The proper officer notifies the successful bidder. Trigger: The auction has selected a bidder and the full bid must be paid before the goods are transferred.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Alternative goods-under-control branch: one non-perishable office printing machine, serial EDU-M01, belongs to Aster and is under the proper officer’s control. Estimated market value 50000. DRC-10 is issued 2 September 2026 for an auction 21 September 2026 at 11:00,19 days later. The selected day is assumed verified as a working/non-holiday day in the fictional sale record. The highest accepted bid is 60000; recovery administration costs are 2000. No additional dues exist. The successful bidder is fictional Cedar Education Traders,22 Model Lane, Bengaluru560001. DRC-11 is issued 22 September; the 60000 bid includes 5000 already deposited, leaving 55000, paid 30 September.
Official DRC-11 source PDF · Completed DRC-11 fictional sample PDF
Actor: The proper officer issues the sale certificate after full payment. Trigger: The successful bidder has paid the full price and the identified property is transferred under the selected sale route.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Alternative goods-under-control branch: one non-perishable office printing machine, serial EDU-M01, belongs to Aster and is under the proper officer’s control. Estimated market value 50000. DRC-10 is issued 2 September 2026 for an auction 21 September 2026 at 11:00,19 days later. The selected day is assumed verified as a working/non-holiday day in the fictional sale record. The highest accepted bid is 60000; recovery administration costs are 2000. No additional dues exist. Full60000 is received 30 September; sale is confirmed and machine possession transferred 1 October 2026 to Cedar Education Traders. The certificate is a fictional unsigned model, not evidence of an actual sale.
Official DRC-12 source PDF · Completed DRC-12 fictional sample PDF
Actor: The proper officer serves the identified debtor or money-holder. Trigger: A third person owes or holds money for a taxpayer with recoverable unpaid dues.
Alternative recovery branch: penalty 40000 (20000 each CGST/SGST) remains unpaid after the 1 June 2026 order and its three-month service-based payment period. Tax/interest were already discharged. No stay/prior recovery is assumed; methods are alternatives, never duplicate collections. Aster’s fictional customer Cedar Education Traders owes 30000 under invoice EDU-REC-26, due 10 September 2026. Notice2 September directs 30000 on becoming due, not the whole 40000 demand or an immediate payment before that debt is due.
Official DRC-13 source PDF · Completed DRC-13 fictional sample PDF
Actor: The proper officer certifies payment to the third person. Trigger: The recipient of a DRC-13 notice has actually paid the identified amount.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Cedar Education Traders pays 30000 on 10 September 2026 under the 2 September DRC-13 notice. This11 September certificate discharges Cedar’s corresponding 30000 debt to Aster. Government demand remaining is 10000; the certificate does not say Aster’s entire 40000 liability is paid.
Official DRC-14 source PDF · Completed DRC-14 fictional sample PDF
Actor: The proper officer requests the civil court which issued the decree. Trigger: Money is payable to the defaulter in execution of a civil-court decree.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Alternative decree branch: a fictional 5 August 2026 decree in EDU-SUIT-2026-04 awards Aster50000 against Cedar. The officer requests the court 2 September to execute that decree and credit net proceeds towards 40000 recoverable dues.
Official DRC-15 source PDF · Completed DRC-15 fictional sample PDF
Actor: The proper officer attaches identified property belonging to the defaulter. Trigger: Recoverable dues are unpaid and identified property is attached subject to ownership and objections.
Alternative property-recovery branch:40000 penalty remains after the served order’s payment period; no stay or prior recovery. On 2 September 2026 the company-owned printing machine EDU-M01, estimated 50000, is attached. This is not provisional attachment.
Official DRC-16 source PDF · Completed DRC-16 fictional sample PDF
Actor: The proper officer publishes the property-auction notice. Trigger: Attached movable/immovable property is offered for sale after the prescribed notice period.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Alternative property branch following DRC-16: notice issued 2 September 2026 offers the company-owned machine EDU-M01 in one lot on 21 September at 11:00. It is non-perishable; the 19-day interval exceeds fifteen days. No pending ownership objection/stay or holiday is assumed in the selected record.
Official DRC-17 source PDF · Completed DRC-17 fictional sample PDF
Actor: The proper officer sends the certificate to the Collector/authorised district authority. Trigger: The identified unpaid amount is requested to be recovered as arrears of land revenue.
Alternative recovery branch: penalty 40000 (20000 each CGST/SGST) remains unpaid after the 1 June 2026 order and its three-month service-based payment period. Tax/interest were already discharged. No stay/prior recovery is assumed; methods are alternatives, never duplicate collections. Alternative land-revenue branch: other attempted recovery routes have not recovered the 40000. Aster carries on business at 12 Learning Park, Bengaluru and owns the identified machine there. Certificate2 September requests the District Collector to recover 40000 as land-revenue arrears.
Official DRC-18 source PDF · Completed DRC-18 fictional sample PDF
Actor: The proper officer applies to the appropriate Magistrate. Trigger: A recoverable statutory amount is sought through the Magistrate route.
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Alternative Magistrate branch: the officer applies 2 September 2026 for recovery of 40000 as if a fine imposed by the Magistrate. This is not a criminal conviction, property-administration form or a new penalty order.
Official DRC-19 source PDF · Completed DRC-19 fictional sample PDF
Instalment request/decision, protective attachment and liquidator
Actor: The taxable person requests; the Commissioner decides after the jurisdictional report. Trigger: A person seeks deferred payment or monthly instalments for eligible non-return-assessed dues.
Separate small-demand branch: Aster requests four monthly instalments for a final non-return-assessed penalty demand 24000, CGST 12000 plus SGST 12000. Application10 September 2026 shows a genuine cash-flow shortage but the amount sought is below the rule 158(3)(c)25000 threshold. A prior-year instalment facility was allowed and fully discharged; no other default/recovery is assumed. The present application therefore fails the unambiguous minimum-amount condition.
Official DRC-20 source PDF · Completed DRC-20 fictional sample PDF
Actor: The Commissioner decides after the jurisdictional financial-ability report. Trigger: The Commissioner accepts or rejects the identified deferral/instalment request with reasons.
Separate small-demand branch: Aster requests four monthly instalments for a final non-return-assessed penalty demand 24000, CGST 12000 plus SGST 12000. Application10 September 2026 shows a genuine cash-flow shortage but the amount sought is below the rule 158(3)(c)25000 threshold. A prior-year instalment facility was allowed and fully discharged; no other default/recovery is assumed. The present application therefore fails the unambiguous minimum-amount condition. A15 September 2026 jurisdictional report confirms the amount and financial facts. The Commissioner rejects the request 18 September solely on the minimum-amount bar; the acceptance paragraph is expressly not selected.
Official DRC-21 source PDF · Completed DRC-21 fictional sample PDF
Actor: The Commissioner forms the statutory opinion and issues the written protective order. Trigger: Qualifying proceedings have begun and the Commissioner considers attachment necessary to protect revenue.
Independent provisional-attachment branch: section 67 inspection proceedings under Chapter XIV begin 15 September 2026. The Commissioner records invoice/ledger evidence indicating a possible 120000 tax exposure and contemporaneous attempted disposal of the purported company storage unit, explaining why protection of revenue is considered necessary. On 28 September a written DRC-22 provisionally attaches that identified unit. This is protective, before a final demand, and not itself recovery or final tax adjudication.
Official DRC-22 source PDF · Completed DRC-22 fictional sample PDF
Actor: The Commissioner releases property after the objection/hearing or on being satisfied it is not liable. Trigger: An attached property is no longer liable to provisional attachment or an appropriate release condition is met.
Independent provisional-attachment branch: section 67 inspection proceedings under Chapter XIV begin 15 September 2026. The Commissioner records invoice/ledger evidence indicating a possible 120000 tax exposure and contemporaneous attempted disposal of the purported company storage unit, explaining why protection of revenue is considered necessary. On 28 September a written DRC-22 provisionally attaches that identified unit. This is protective, before a final demand, and not itself recovery or final tax adjudication. On 1 October Aster files DRC-22A with the registered deed and licence. They establish that the unit belongs to an unrelated owner and Aster is merely a licensee; that owner is not a section 122(1A) person. Following hearing 5 October, the Commissioner releases the unit 6 October. No tax demand is waived by that ownership correction.
Official DRC-23 source PDF · Completed DRC-23 fictional sample PDF
Actor: The Commissioner notifies the liquidator after inquiry. Trigger: A liquidator has notified appointment and sufficient provision for current/likely tax liabilities must be identified.
Independent liquidation branch: a fictional liquidator is appointed 1 September 2026 and notifies the Commissioner10 September, within thirty days. After inquiry, the Commissioner’s15 October intimation identifies final penalty 40000 and separately anticipated tax 20000, total provisional reserve 60000. The anticipated amount is not a final adjudicated demand.
Official DRC-24 source PDF · Completed DRC-24 fictional sample PDF